2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC.

3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th August, 2022
INCOME-TAX
S.O. 3878(E).—In exercise of the powers conferred by clause (ii) to fifth proviso to sub-section
(1G) of section 206C of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as “Act”) and in
suppression of the notification of the Government of India, Central Board of Direct Taxes published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 1494(E), dated the
30th March 2022, except as respects things done or omitted to be done before such suppression, the Central
Government hereby notifies that the provisions of sub-section (1G) of section 206C of the Act shall not
apply to a person (being a buyer) who is a non-resident in terms of section 6 of the Act and who does not
have a permanent establishment in India.
2. This notification shall come into force with effect from the date of publication of this notification in the
Official Gazette.
[Notification No. 99/2022/F. No. 370142/9/2022-TPL Part (2)]
MRINALINI KAUR SAPRA, Director

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